Journal Of Humanities Community Empowerment
Vol. 4 No. 3 (2026): Journal of Humanities Community Empowerment

Strengthening Accounting Capacity And Financial Governance Of Bumdesa Through The Implementation Of Simpleakunting V4 Software In Jerukseger Village, Mojokerto

Kurniawan (Universitas Bina Sehat PPNI Mojokerto)
Adinda Nadya Firmansyah Putri (Universitas Bina Sehat PPNI Mojokerto)
Nadya Fitriyah Nur Aisyah (Universitas Bina Sehat PPNI Mojokerto)



Article Info

Publish Date
28 Sep 2026

Abstract

Financial management in village-owned enterprises requires an orderly, transparent, accountable, and verifiable recording system. This community service program aimed to strengthen accounting capacity and financial governance at BUMDesa Segersantosa, Jerukseger Village, Gedeg District, Mojokerto Regency, through the implementation of SimpleAkunting v4. The activity adopted a Participatory Action Research approach combined with a Digital Accounting Clinic. The implementation stages included partner needs identification, financial governance socialization, application training, transaction input practice, financial report reading assistance, evaluation, and follow-up planning. The results indicate that participants were able to understand the relationship between transaction evidence, data input, automatic journals, and basic financial reports. SimpleAkunting v4 helped managers recognize the workflow for recording cash receipts and disbursements, cash/bank reports, income statements, and statements of financial position. The program also strengthened the supervisory function in reading and verifying digital financial reports. The main supporting factors were the partner’s need for a simple recording system and support from the village government, while the obstacles included uneven digital literacy, the need to organize transaction data, and limited mentoring time. This program confirms that accounting digitalization in BUMDesa should be understood as a work-culture transformation that requires user competence, input discipline, complete transaction evidence, and continuous assistance.

Copyrights © 2026






Journal Info

Abbrev

jhce

Publisher

Subject

Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT

Description

Journal of Humanities Community Empowerment adalah jurnal nasional yang memuat hasil kegiatan pengabdian dan pemberdayaan masyarakat dalam bentuk penerapan di berbagai bidang keilmuan seperti pendidikan, teknik, sosial humaniora, komputer dan sains serta ekonomi. Journal of Humanities Community ...